A avaliação da presença de hidrocarbonetos de petróleo em mangue na região entre a Estrada Rio-Santos e o Canal Bertioga ? São Paulo ? Brasil foi realizada através da análise de amostras de sedimento coletadas em testemunhos em épocas distintas (2001 e 2005). O rompimento de um oleoduto em outubro de 1983 derramou 3.000.000 litros de petróleo (também analisado) nesse local. Esse óleo desceu pelo Rio Iriri até atingir o Canal de Bertioga, espalhando-se por cerca de 60 quilômetros. Uma batalha jurídica teve início em 1985 e se encontra atualmente em fase de execução da sentença. Neste trabalho foram descritas algumas questões jurídicas envolvendo o derramamento ocorrido e as análises químicas para serem utilizadas como nexo causal. Os hidrocarbonetos foram analisados através da extração com solvente orgânico em sistema Soxhlet e por cromatografia a gás com detecção de ionização de chama (GC-FID) para n-alcanos e alcanos isoprenóides e com espectrometria de massas (GC-MS) para biomarcadores de petróleo e compostos policíclicos aromáticos (CPAs). Os resultados dos hidrocarbonetos alifáticos somente permitiram avaliar a contribuição de origem petrogênica pela presença de mistura complexa não resolvida (UCM) em algumas amostras de sedimentos. Não foi possível avaliar a contribuição petrogênica nos sedimentos baseado nas concentrações de n-alcanos, de alifáticos totais e as relações pristano/fitano, pristano/n-C17 e fitano/n-C18. A relação entre os homólogos e isômeros dos biomarcadores de petróleo, entretanto, indicou a presença do petróleo derramado no mangue depois de duas décadas. As maiores concentrações dos biomarcadores de petróleo foram encontradas na região mais próxima do derramamento e nos topos dos testemunhos. As análises de CPAs nos sedimentos foram importantes para a identificação de compostos mutagênicos e carcinogênicos provenientes do petróleo derramado no mangue. / The evaluation of the presence of hydrocarbons of oil in mangrove in the region between the Rio-Santos Road and Bertioga Channel - São Paulo - Brazil was carried out through the analysis of sediment samples collected in cores in distinct times (2001 and 2005). The disruption of a pipeline in October of 1983 spilled 3,000,000 of liters of petroleum (also analyzed) in that area. That oil has gone down the Iriri River as far as the Bertioga Channel and has spread for about 60 kilometers. A judicial process has been started in 1985 and nowadays it is in the final phase when the sentence will be given by the law court. In this work some legal issues involving the occurred spilling and the chemical analyses have been described to be used as causal nexus. The hydrocarbons have been analyzed through an organic solvent extraction using Soxhlet apparatus and gas chromatography with flame ionization detection (GC-FID) for n-alkanes and isoprenoids alkanes, and with mass spectrometer (GC-MS) for petroleum biomarkers and polycyclic aromatic compounds (PACs). The analysis of the aliphatic hydrocarbons allowed evaluating only the contribution of petrogenic origin through the presence of unresolved complex mixture (UCM) in some sediment samples. It has not been possible to evaluate the petrogenic contribution in the sediments based on the concentrations of n-alkanes, total aliphatic hydrocarbons and the ratios between pristane/n-C17 and phythane/n-C18. The ratio between petroleum biomarker homologous and isomers has indicated the presence of the oil spilled in the mangrove after two decades. The highest concentrations of the petroleum biomarkers have been found in the region next to the spilling and in the top-core samples. The analyses of CPAs in the sediments have been important to the identification of mutagenic and carcinogenic compounds present in the petroleum spilled in the mangrove.

A avaliação da presença de hidrocarbonetos de petróleo em mangue na região entre a Estrada Rio-Santos e o Canal Bertioga ? São Paulo ? Brasil foi realizada através da análise de amostras de sedimento coletadas em testemunhos em épocas distintas (2001 e 2005). O rompimento de um oleoduto em outubro de 1983 derramou 3.000.000 litros de petróleo (também analisado) nesse local. Esse óleo desceu pelo Rio Iriri até atingir o Canal de Bertioga, espalhando-se por cerca de 60 quilômetros. Uma batalha jurídica teve início em 1985 e se encontra atualmente em fase de execução da sentença. Neste trabalho foram descritas algumas questões jurídicas envolvendo o derramamento ocorrido e as análises químicas para serem utilizadas como nexo causal. Os hidrocarbonetos foram analisados através da extração com solvente orgânico em sistema Soxhlet e por cromatografia a gás com detecção de ionização de chama (GC-FID) para n-alcanos e alcanos isoprenóides e com espectrometria de massas (GC-MS) para biomarcadores de petróleo e compostos policíclicos aromáticos (CPAs). Os resultados dos hidrocarbonetos alifáticos somente permitiram avaliar a contribuição de origem petrogênica pela presença de mistura complexa não resolvida (UCM) em algumas amostras de sedimentos. Não foi possível avaliar a contribuição petrogênica nos sedimentos baseado nas concentrações de n-alcanos, de alifáticos totais e as relações pristano/fitano, pristano/n-C17 e fitano/n-C18. A relação entre os homólogos e isômeros dos biomarcadores de petróleo, entretanto, indicou a presença do petróleo derramado no mangue depois de duas décadas. As maiores concentrações dos biomarcadores de petróleo foram encontradas na região mais próxima do derramamento e nos topos dos testemunhos. As análises de CPAs nos sedimentos foram importantes para a identificação de compostos mutagênicos e carcinogênicos provenientes do petróleo derramado no mangue. / The evaluation of the presence of hydrocarbons of oil in mangrove in the region between the Rio-Santos Road and Bertioga Channel - São Paulo - Brazil was carried out through the analysis of sediment samples collected in cores in distinct times (2001 and 2005). The disruption of a pipeline in October of 1983 spilled 3,000,000 of liters of petroleum (also analyzed) in that area. That oil has gone down the Iriri River as far as the Bertioga Channel and has spread for about 60 kilometers. A judicial process has been started in 1985 and nowadays it is in the final phase when the sentence will be given by the law court. In this work some legal issues involving the occurred spilling and the chemical analyses have been described to be used as causal nexus. The hydrocarbons have been analyzed through an organic solvent extraction using Soxhlet apparatus and gas chromatography with flame ionization detection (GC-FID) for n-alkanes and isoprenoids alkanes, and with mass spectrometer (GC-MS) for petroleum biomarkers and polycyclic aromatic compounds (PACs). The analysis of the aliphatic hydrocarbons allowed evaluating only the contribution of petrogenic origin through the presence of unresolved complex mixture (UCM) in some sediment samples. It has not been possible to evaluate the petrogenic contribution in the sediments based on the concentrations of n-alkanes, total aliphatic hydrocarbons and the ratios between pristane/n-C17 and phythane/n-C18. The ratio between petroleum biomarker homologous and isomers has indicated the presence of the oil spilled in the mangrove after two decades. The highest concentrations of the petroleum biomarkers have been found in the region next to the spilling and in the top-core samples. The analyses of CPAs in the sediments have been important to the identification of mutagenic and carcinogenic compounds present in the petroleum spilled in the mangrove.

本研究係針對會計師及會計系學生之不當學習行為是否會影響其日後對一般工作不道德行為與審計專業不道德行為之認知與意圖進行探討，並試圖瞭解兩者形成從事審計專業不道德行為意圖之考慮因素。 本研究係以問卷方式蒐集資料，其中，會計師樣本係從台北市會計師公會登錄之會計師進行隨機選取，學生樣本則係從北部四所大學會計系四年級學生為對象進行問卷調查。研究結果顯示： 一、 會計師相對於會計系學生而言，較能確定不會從事審計不道德行為，且對於不當學習行為之認知亦較學生嚴重。 二、 會計師與會計系學生若認為他人亦有從事審計不道德行為之意圖時，就愈有可能從事該審計不道德行為；且不論是會計師或是會計系學生，曾經做過愈多不當學習行為者，就愈可能存有從事審計不道德行為之意圖。 三、 對於不當學習行為認知愈不嚴重之會計師，對於一般工作不道德行為之認知亦愈不嚴重；而對不當學習行為的認知愈不嚴重之會計系學生，對於一般工作不道德行為或是對審計專業不道德行為之認知亦愈不嚴重。 / This research was aimed to examine relationship among academic misconduct, improper business practice and morally questionable behavior in auditing of CPAs and auditing students. In addition, this research also examined the factors affecting the intention of CPAs and auditing students to behave unethically in auditing. The data were collected by questionnaires. The CPA samples were chosen randomly from CPAs registered in the CPA Association of Taipei City and the student samples were auditing students from four universities in northern Taiwan. Empirical results were summarized as follows: 1. CPAs appeared more certain about refraining from morally questionable behavior in auditing and perceived academic misconduct more seriously than auditing students. 2. When CPAs or auditing students deemed that others would breach ethics in auditing, they appeared to be more prone to do the same. Besides, if they had committed academic misconduct previously, it was more likely for them to choose morally questionable behavior in auditing. 3. CPAs who took academic misconduct less seriously perceived improper business practice less seriously. Auditing students who took academic misconduct less seriously perceived improper business practice and morally questionable behavior in auditing less seriously.

La maladie de Parkinson est une maladie neurodégénérative causée par la destruction des neurones dopaminergiques. La cause sous-jacente de cette perte neuronale est inconnue. La maladie de Parkinson peut se développer tôt dans la vie (forme juvénile autour de 40 ans) ou sporadiquement (après l’âge de 60 ans).PINK1 (PTEN-induced putative kinase 1) et Parkin sont des gènes liés à la forme juvénile de la maladie de Parkinson. Ils influencent la réponse inflammatoire et la dysfonction mitochondriale. PINK1 et Parkin ont été impliqués dans la régulation négative de la présentation de protéines mitochondriales (MitAP). Ces protéines répriment la présentation de protéines mitochondriales sur les molécules du complexe majeur d'histocompatibilité de classe I (CMH I) à la suite d’un stress. MitAP est dépendant de la formation de vésicules mitochondriales (MDVs). La formation des MDVs est dépendante des protéines de trafic telles que de Snx9, Rab9, et Rab7. La diminution des niveaux d’expression de ces protéines induit une inhibition de MitAP. L'instabilité mitochondriale augmente également la fuite d'ADN mitochondrial dans le cytosol (à travers un mécanisme inconnu), ce qui entraîne l'activation du capteur d'ADN cytosolique tel que cGAS / STING. L’implication de MitAP dans l’auto-immunité a été démontrée. En effet, les souris PINK1 KO infectées par une bactérie intestinale Gram négatif, développe des lymphocytes T autoréactifs spécifiques aux antigènes mitochondriaux et des symptômes de type Parkinson. Des données récentes ont par ailleurs appuyé cette hypothèse en démontrant la présence de lymphocytes T autoréactifs spécifiques de l’alpha-synucléine, une protéine dont le dysfonctionnement est fortement associé à la maladie. Ainsi, nous avons émis l’hypothèse que les patients qui souffrent de la maladie de Parkinson ont un niveau plus élevé de MitAP. L’augmentation de MitAP, notamment au niveau des cellules présentatrices d’antigènes (CPA), entraînerait une autoréactivité mitochondriale et aussi une dérégulation inflammatoire causée par une augmentation de la production de MDVs. Cette production accrue de MDV entraînerait une augmentation des fuites d'ADN mitochondrial détecté par la voie cGAS/STING et induirait l’augmentation de la production de cytokines pro-inflammatoires impliquées dans la polarisation des lymphocytes T vers un phénotype auto-immun. Ici, nous montrons que les patients possèdent dans le sang, des lymphocytes T autoréactifs spécifiques aux antigènes mitochondriaux et que ces cellules expriment spécifiquement l’IL-17 (un marqueur des lymphocytes Th17 et Tc17, des types de lymphocytes qui est sont fortement liés aux maladies auto-immunes). Par ailleurs, nous montrons qu’en absence de PINK1, le traitement par endotoxine bactérienne (LPS) ou par la bactérie EPEC (Enteropathogenic Escherichia coli) des CPA a comme conséquence une surproduction d’un ensemble de cytokines pro-inflammatoires. Ces cytokines (IL-6, IL-23 et IL-1β) sont impliquées dans la polarisation des cellules Th17. Nous démontrons également que les CPA PINK1 KO traitées par le LPS induisent une polarisation biaisée des lymphocytes T vers un phénotype Th17. Nous démontrons également, dans une lignée de CPA déficientes pour des gènes associés à la biogenèse des MDVs, des niveaux d’expression réduits de cytokines pro-inflammatoires après infection par l’EPEC ou traitement avec le LPS. Ces données soulignent l’importance de la voie MitAP dans la pathophysiologie de la maladie Parkinson à travers la régulation de l’auto-immunité et de l’inflammation. / Parkinson's disease (PD) is a neurodegenerative disease caused by the destruction of dopamine neurons, yet, the underlying cause of this neuronal loss is still unknown. Parkinson's disease can be juvenile or early onset (before age 40) and sporadically (after the age of 60). PINK1 (PTEN-induced putative kinase 1) and Parkin are genes implicated in the juvenile form of PD that have also been shown to influence inflammatory responses and mitochondrial dysfunction. PINK1 and Parkin negatively regulate mitochondrial antigen presentation (MitAP). These proteins suppress the presentation of mitochondrial proteins on Major Histocompatibility Complex (MHC) Class I following stress. MitAP is dependent on the formation of mitochondrial vesicles (MDVs). These MDVs utilize traffic proteins such as Snx9, Rab9, and Rab7. Decreased levels of expression of any of these proteins inhibit MitAP. Mitochondrial instability also increases mitochondrial DNA leakage into the cytosol (through and unknown mechanism) resulting in activation of cytosolic DNA sensors like cGAS/STING. MitAP's implication in autoimmunity has been demonstrated in PINK1 KO mice infected with gram-negative intestinal bacteria resulting in auto-reactive T-cells specific to mitochondrial antigens and Parkinson's-like symptoms. In PD patients, auto-reactive T cells specific for alpha-synuclein, a protein whose dysfunction is associated with PD, have been found, suggesting that auto-reactive T-cells are present in PD. Thus, we hypothesized that PD patients would have increased levels of MitAP in antigen presenting cells (APCs) resulting in mitochondrial self-responsiveness as well as an inflammatory deregulation. This increased production of MDVs would result in an increase mtDNA leakage and ultimately be detected by the cGAS/STING pathway inducing the production of proinflammatory cytokines. Ultimately, these proinflammatory cytokines would induce the polarization of T-cells towards an autoimmune phenotype (Th17). Here, we show that APCs deficient in genes associated with MDVs biogenesis have reduced expression levels of pro-inflammatory cytokines after infection with Enteropathogenic Escherichia coli (EPEC) or the bacterial endotoxin LPS. We determine that in the absence of STING there is a strong inhibition of MitAP and cytokine expression in raw 264.7 macrophages after LPS treatment. Furthermore, we validate that in the absence of PINK1, LPS or EPEC treated BMDCs overproduce a set of pro-inflammatory cytokines (IL-6, IL-23 and IL-1β) that induce a biased polarization of T-cells to a Th17 phenotype. Finally, we observed mitochondrial antigen specific T-cells expressing IL-17 (a marker of Th17 and Tc17 lymphocytes, the types of lymphocytes that are strongly related to autoimmune diseases) in PD patients. This data highlights the importance of the MitAP pathway in the pathophysiology of Parkinson's disease through the regulation of autoimmunity and inflammation.

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